the public sector auditor s responsibilities regarding related party relationships and transactions may be affected by the audit mandate or by obligations on public sector entities arising from law regulation or other authority consequently th
CREATIVE ACCRUAL ACCOUNTING IN THE PUBLIC SECTOR: ‘MILKING’WATER UTILITIES TO BALANCE MUNICIPAL BUDGETS AND ACCOUNTS pot
... (or the City) The fourth section analyses the sale, its motivations and consequences in the light of the theoretical framework provided, and the final section sets out the authors’ conclusions ... to constraints on disposal (IPSAS 17, 21) Conversely, the valuation of assets within the neo-classical framework has been defended on the basis that they conform to an economic definition of ... Finland differs from the businesssector model in several ways, an important one of which is a terminology tailored for the local government sector only This concerns, for instance, the terms describing...
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Public Sector Accounting - An Interdisciplinary Field Involving Accounting, Economics, and Jurisprudence ppt
... match the changes in the net assets when any valuation gains or losses arising from the price fluctuations of assets or gains or losses on the sales of assets arising from any privatization take ... contributions While the liabilities for the past contributions are far in excess of the net assets, the excess for the portion corresponding to future contributions is quite small This provides a policy ... (accumulated funds) in the national pension accounts and other assets held for the appropriation to the financial resources for future pension benefits Other information is included in the notes to such...
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Báo cáo y học: "The association of meat intake and the risk of type 2 diabetes may be modified by body weight"
... women who consumed processed meat less than once per month or at least once per month with women who did not consume processed meats The Cox proportional hazards model was used to assess the effect ... month) BMI was categorised according to WHO obesity categories [15] The likelihood ratio test was used to assess the significance of the interaction terms All analyses were performed using SAS ... (CHD), stroke, and cancer and repeated the analyses after exclusion of subjects with these chronic diseases Tests for trend were performed by entering the categorical variables as continuous parameters...
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Báo cáo khoa học: The enzymatic activity of SR protein kinases 1 and 1a is negatively affected by interaction with scaffold attachment factors B1 and 2 pot
... that the SRPK substrates display after the phosphorylation reaction In this context, we explored the possibility that this region may play a role in the inhibition that SAFB1 exerts on SRPK1a ... FLAG–SRPK1 or SRPK1a on beads and incubated them with GST–SAFB1C, GST–SAFB1CDRE, GSTSAFB2C and GST bacterial preparations The beads were washed and the eluted proteins were probed with the anti-GST ... suggests that there exists a domain on the kinase recognized by each of the two factors We excluded the possibility that such a domain is located in the spacer region of the kinase because both SAFB...
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Báo cáo khoa học: "Septic shock is correlated with asymmetrical dimethyl arginine levels, which may be influenced by a polymorphism in the dimethylarginine dimethylaminohydrolase II gene: a prospective observational study" docx
... with severe sepsis, and ADMA metabolism [15] We undertook a study to assess the relationship between ADMA levels and organ failure in ICU patients with severe sepsis and also to assess the possible ... mechanism This persistent inflammatory response is reflected in the linkages between IL-6, ADMA and the severity of organ failure (Tables and 7) The association with IL-6 is noteworthy because this ... which exists in constitutive, inducible, endothelial and neuronal isoforms The endothelial isoform (eNOS) regulates vascular tone and interactions between leukocytes and endothelium [5] Consequently, ...
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HUMAN RIGHTS AND THE MORAL RESPONSIBILITIES OF CORPORATE AND PUBLIC SECTOR ORGANISATIONS pptx
... RIGHTS AND THE MORAL RESPONSIBILITIES OF CORPORATE AND PUBLIC SECTOR ORGANISATIONS Issues in Business Ethics VOLUME 20 Series Editors Henk van Luijk, Emeritus Professor of Business Ethics Patricia ... contrast between the private and the public sectors in these and other respects has been diminishing in recent times, partly because of more extensive regulation of the private sector with respect ... and public sector organisations In so far as this project is successful it opens the way for a continuing examination of the specific threats that organisations pose for human rights and the...
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Tài liệu PROJECT APPRAISAL AND RISK MANAGEMENT FOR THE PUBLIC SECTOR pdf
... appraisal and risk management for the public sector BASIC NEEDS ANALYSIS SOCIAL ANALYSIS ECONOMIC ANALYSIS FINANCIAL ANALYSIS MARKET ANALYSIS TECHNICAL ANALYSIS RESOURCES ANALYSIS ECONOMIC ANALYSIS ... project Should maintain same quality of information across all variables Whenever possible should use secondary information Biased information better than mean values KEY QUESTION a Is this project ... IDEA AND PROJECT DEFINITION KEY QUESTIONS: a Where is the demand? b is this project consistent with company 's expertise and strategy? A MARKETING OR DEMAND MODULE Study of sources of demand,...
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Labor Relations in the Public Sector pptx
... 1970:287).Unionshelped convincemembers these associations that they of could enjoy the same benefits of unionization as union members the private in sector The Private Sector Experience Unionsin the private ... extent public employeesjoin unions for the same reasons as their counterparts in the private sector Theyare dissatisfied with one or more important aspects of their jobs Job -related conditions especially ... unionizationin the Sunbeltstates demonstrates that conclusion Generally speaking, the Sunbelt states (those below the MasonDixonLine extending to the WestCoast) not have the characteristics that...
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IMPROVING THE AUDITOR’S REPORT pdf
... is suggesting that the auditor identify in the auditor s report the specific other information read, and a statement whether the auditor has identified material inconsistencies between the other ... enhancements to the auditor s responsibilities regarding other information, consequential changes to the suggested wording of the statement regarding other information may be necessary when the revision ... reports across entities and jurisdictions, unless otherwise required by law or regulation The project history can be accessed at www.iaasb.org /auditor- reporting The IAASB believes that there is...
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ORGANIZATIONAL ASSESSMENT AND IMPROVEMENT IN THE PUBLIC SECTOR ppt
... which the members of the organization are used to conduct the assessment While assessments can be done by consultants or others external to the organization, the organization loses a valuable opportunity: ... information from across the organization as well as information that resides outside with other organizations or with the constituents and beneficiaries of its programs This information is used ... protect the nation s armed forces There are a number of successful tools available for organizational assessment Why, then, is it necessary to design assessment processes for the public sector? How...
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Internal Audit Independence in the Public Sector docx
... for Internal Control Standards for the Public Sector - INTOSAI GOV 9150 Coordination and Cooperation between SAIs and Internal Auditors in the Public Sector IFAC - International Standard on Auditing ... operational duties PUBLIC SECTOR INTERNAL AUDITING 3.1 As is true for all internal auditors, public sector internal auditors are called upon to assist organizations in improving their operations The ... improve their proficiency and effectiveness The Standards requires that internal auditors, and the internal audit activity collectively possess or develop the knowledge, skills, and other competencies...
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Leveraging private investment: the role of public sector climate finance pot
... wealth funds and pension funds have strict fiduciary obligations to their beneficiaries, and investments are made accordingly CP3 brings together these two types of investors by showing that they ... investor to illustrate how institutional investors invest into a structure such as CP3 Sovereign wealth funds and pension funds invest their money in several different asset classes One asset ... carbon investments in developing countries The original idea was born out of discussions convened by HRH the Prince of Wales and the P8 Group –12 of the world s largest sovereign wealth funds and...
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tiểu luận managing successful organizational change in the public sector
... công (Theories about Organizational change in Public Organization) Các nhân tố đóng góp vào thay đổi th nh công (Factors contribute to successful change) LÝ THUYẾT VỀ THAY ĐỔI TỔ CHỨC Ở NHỮNG ... để th chế hoá thay đổi, để s ch cải tiến th nh th i quen hàng ngày thay cho th i quen cũ F Th chế hoá thay đổi (Institutionalize Change) Mô hình để củng cố th chế hoá thay đổi (Armenakis, ... công, việc thay đổi th ờng xuyên th ch th c nhiệm kì lãnh đạo th ờng ngắn làm cho cam kết không mãnh mẽ giá trị (wane) F Theo đuổi thay đổi toàn diện (Pursue Comprehensive Change) S thay đổi...
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The auditor's loss function and investors' perceptions of audit effectiveness Effects of regulatory change
... approved or are being discussed by regulators and legislators in popular business news publications and in other public forums In addition, both changes used in this study affect the auditor s loss ... 2004) On the other hand, prior research demonstrates that reputation concerns are significant for auditors Mayhew (2001) demonstrates that auditors seek to establish strong reputations 25 in order ... years following the passage of SOX 404 and AS2 as benefits of the regulation These parties also expressed concern that the loosening of standards could reduce audit effectiveness and reduce the auditor s...
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báo cáo sinh học:" The role of regulation in influencing income-generating activities among public sector doctors in Peru" doc
... methods used in the study This is followed by a presentation of the results The fourth section discusses the broader implications of the findings (including limitations) and this is followed in the ... in this area requires the doctors themselves to want to be regulated The findings of this study suggest that such conditions for collective action exist in this setting One limitation of the study ... approach, from the easiest to the hardest questions, was used to progress through the interview stages The interviews were built around a series of questions that focused on three key issues: individuals'...
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báo cáo sinh học:" Health workforce attrition in the public sector in Kenya: a look at the reasons" ppt
... important for keeping the different health cadres in their posts – whether higher salaries, professional opportunities or other factors Studies from other countries as to why health workers resign ... on contract; those workers are posted to districts on the condition that they must remain in the posted station for the entire duration of the contract This has assisted in retaining staff, especially ... interests The authors declare that they have no competing interests Authors' contributions SC analysed the data and drafted the manuscript GK and SM led the design of the study, managed the data...
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OFFICE OF THE STATE AUDITORPHIL BRYANTAUDITORINDEPENDENT AUDITOR''''S SINGLE AUDIT REPORT ON ppt
... with generally accepted auditing standards and the procedures prescribed by the State Auditor, and accordingly, included such tests of the accounting records and such other auditing procedures ... requires the Clerk of the Board of Supervisors to submit a copy of the county 's inventory to the Office of the State Auditor on or before October 15 of each year The inventory was not submitted as ... with certain state laws and regulations Our procedures were substantially less in scope than an audit, the objective of which is the expression of an opinion on the county 's compliance with these...
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báo cáo khoa học: "Population genetics of the metabolically related Adh, Gpdh and Tpi polymorphisms in Drosophila melanogaster : II. Temporal and Spatial Variation in an Orchard Population Karen M. NIELSEN A.A. HOFFMANN S.W. McKECHNIE" potx
... influenced by factors In this analysis, we have therefore considered the environmental parameters of the month immediately prior to the month of collection as well as those of the collection month (tabl ... as tively) the climatic variables concurrent with the collection month was the strongest association Controlling for Rf markedly reduced the Tpi associations with the temperature parameters and ... and Professor P.A PARSONS for their comments and help during the AKESHOTT of this manuscript, and an anonymous reviewer for many useful comments preparation This investigation was supported by...
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Báo cáo y học: " Evidence-based practice implementation: The impact of public versus private sector organization type on organizational support, provider attitudes, and adoption of evidence-based practice" doc
... EBPs, and the third set of questions assesses the presence or absence of nine different organizational behaviors in the past year Each set of questions are embedded in a series of questions with ... different substantive sections of the survey One set of questions relates to respondent attitudes as measured on a Likert-like type scale, another set of questions assesses respondent use (or not) ... sector participants Consistent with expectations, the mean score for organizational support of EBPs and attitudes toward EBPs was lower in public sector organizations than in private sector organizations...
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- financial management in the public sector in kenya
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- i have argued that the responsibilities of a citizen to promote the public interest might clash with one apos s responsibilities to his or her own moral value system
- the confidentiality and integrity of data and transactions must be maintained
- support to the reinvigoration of small and medium sized enterprises affected by the conflict
- market for registrant apos s common equity related stockholder matters and issuer purchases of equity securities
- attributable disability adjusted life year daly rates for selected diet related risk factors and all six risks together by who region and income level 2004
- where and how can the body be affected by lupus
- scope of the fda s authority regarding evaluation of safety and effectiveness
- depleted reach may be an obvious length of watercourse or it may be a weirpool when the turbine is situated on or immediately adjacent to an impoundment see section 3
- float and how is it affected by the firm s cash manager
- if the car was using for towing a heavy trailer the engine and transmission may be excessively worn
- third how might u s monetary policy be affected by other macroeconomic policies
- 240 the auditor s responsibilities relating to fraud in an audit of financial statements
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